Item 4.01 Changes in Registrant's Certifying Accountant
On December 14, 2022, the Board of Directors (the "Board") of Sipup Corporation
(the "Company") dismissed Halperin Ilanit, CPA, certified public accountants,
("IH"), as the Company's independent registered public accounting firm. On
December 14, 2022, the Board appointed Weinstein International CPA
("Weinstein"), to audit the consolidated financial statements of the Company and
its subsidiaries for the fiscal years ended November 30, 2021 and 2022.
Neither of Halperin's reports on the Company's financial statements for each of
the last two fiscal years ended November 30, 2020 and 2019 contained an adverse
opinion or a disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles, except that Halperin's
report for the Company's financial statements for the fiscal years ended
November 30, 2019 and 2020 contained an explanatory paragraph in respect to
uncertainty as to the Company's ability to continue as a going concern. During
the fiscal years ended November 30, 2019 and 2020, and through December 14,
2022, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of
Regulation S-K) between the Company and IH on any matter of accounting principle
or practice, financial statement disclosure, or auditing scope or procedure
which, if not resolved to IH's satisfaction, would have caused it to make
reference to the matter in conjunction with its report on the Company's
consolidated financial statements for the relevant year, or (ii) reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided IH with a copy of the disclosures it is making in this Form
8-K and requested that IH furnish a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the statements made
herein. A copy of IH's letter, dated March 24, 2023, is filed as Exhibit 16.1 to
this Form 8-K.
During the fiscal years ended November 30, 2019 and 2020, and through December
14, 2023, neither the Company, nor anyone on behalf of the Company, consulted
with Weinstein with respect to either (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the consolidated financial statements
of the Company and its subsidiaries, and no written report or oral advice was
provided by Weinstein to the Company that Weinstein concluded was an important
factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue or (ii) any matter that was the subject of
either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a
reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
16.1 Letter from Ilanit Halperin, certified public accountants, dated March
24, 2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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